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BUFFALO UNION FURNACE CO. v. HELVERING

No. 185.

72 F.2d 399 (1934)

BUFFALO UNION FURNACE CO. v. HELVERING, Com'r of Internal Revenue. HELVERING, Com'r of Internal Revenue, v. BUFFALO UNION FURNACE CO.

Circuit Court of Appeals, Second Circuit.

July 31, 1934.

Attorney(s) appearing for the Case

William P. Belden, of Cleveland, Ohio, and Ralph Ulsh, of Buffalo, N. Y. (Belden, Young & Veach, of Cleveland, Ohio, and Slee, O'Brien, Hellings & Ulsh, of Buffalo, N. Y., of counsel), for taxpayer.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., for Commissioner.

Before L. HAND, SWAN, and CHASE, Circuit Judges.

L. HAND, Circuit Judge.

These appeals (petitions to review) arise upon three returns of the taxpayer for its fiscal years, ending April 30, 1919, 1920 and 1921. The questions involved on the taxpayer's appeal are four: (1) Whether it should have been allowed a deduction for a so-called "relining reserve" for the years 1920 and 1921. (2) If the reserve was properly disallowed, the proper amount to be added for the year 1920...

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